Commission Implementing Regulation (EU) 2024/2522 of 23 September 2024 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1) and Article 12 thereof,

Whereas:

(1) Regulation (EEC) No 2658/87 established a goods nomenclature (‘Combined Nomenclature’ or ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

(2) In the interests of legislative simplification, it is appropriate to modernise the CN and to adapt its structure.

(3) It is also necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by introducing new subheadings to facilitate monitoring of specific goods (‘sharks and shark fins’ in Chapter 3, ‘tomatoes’ in Chapter 7, ‘biofuels’ in Chapter 27, ‘liquid urea’ in Chapter 31, ‘wood waste’ and ‘laminate floor covering’ in Chapter 44, ‘steel laminations and stator and rotor cores’ in Chapter 85 of the CN).

(4) Considering the implementation of the agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (2), it is appropriate to simplify Chapter 85.

(5) Following the entry into force of Commission Implementing Regulation (EU) 2024/771 (3), it is necessary to amend Additional notes 1, 2 and 5 to Chapter 23.

(6) In order to better control imports of mammals under CN code 0106 19 00 , it is necessary to introduce a supplementary unit.

(7) In the interest of clarity and in order to avoid any misinterpretation, it is necessary to amend description of CN code 1518 00 95 , Additional note 2 to Chapter 76 and supplementary unit for CN codes 2903 41 00 and 2903 42 00 .

(8) Considering the recommendations by the World Customs Organization, it is appropriate to introduce new subheadings in Chapters 27 and 29.

(9) With effect from 1 January 2025, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2025.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 September 2024.

For the Commission, On behalf of the President, Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union

(1) OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj.

(2) Council Decision (EU) 2016/971 of 17 June 2016 on the conclusion, on behalf of the European Union, of an agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (OJ L 161, 18.6.2016, p. 2, ELI: http://data.europa.eu/eli/dec/2016/971/oj).

(3) Commission Implementing Regulation (EU) 2024/771 of 29 February 2024 amending Regulation (EC) No 152/2009 laying down the methods of sampling and analysis for the official control of feed (OJ L, 2024/771, 15.3.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/771/oj).